Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence…
Abstract
Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.
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Jörn Obermann and Patrick Velte
This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers…
Abstract
This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. This procedure identifies the five most important groups of factors in the literature: the level and structure of executive compensation, firm characteristics, corporate governance mechanisms, shareholder structure and stakeholders. Of these, executive compensation and firm characteristics are the most frequently examined. Further examination reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always consistent with recent empirical evidence. First, behavioral aspects (such as the perception of fairness) influence compensation activism and SOP votes. Second, non-financial interests significantly moderate shareholder activism. Insofar, we recommend integrating behavioral and non-financial aspects into the existing research. The implications are analyzed, and new directions for further research are discussed by proposing 19 different research questions.
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D.G. Gouws and H.M. van der Poll
We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past…
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We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those generating predictions of the future. Because future uncertainty is linked to the arrow of time, its increase coincides with the flow of time from the past and present to the future. To facilitate and decrease uncertainty, accountants produce an ever‐increasing amount of future‐oriented information through the use of inter alia book entries. The integrity issues of this method of information creation are investigated in this article. It is found that the integrity of information may be affected when book entries are used.
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Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…
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Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.
Lance Brennan, Les Heathcote and Anton Lucas
This paper attempts to understand how the interaction of natural disasters and human behaviour during wartime led to famines in three regions under imperial control around the…
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This paper attempts to understand how the interaction of natural disasters and human behaviour during wartime led to famines in three regions under imperial control around the Indian Ocean. The socio-economic structure of these regions had been increasingly differentiated over the period of imperial rule, with large proportions of their populations relying on agricultural labour for their subsistence.
Before the war, food crises in each of the regions had been met by the private importation of grain from national or overseas surplus regions: the grain had been made available through a range of systems, the most complex of which was the Bengal Famine Code in which the able-bodied had to work before receiving money to buy food in the market.
During the Second World War, the loss of control of normal sources of imported grain, the destruction of shipping in the Indian Ocean (by both sides) and the military demands on internal transport systems prevented the use of traditional famine responses when natural events affected grain supply in each of the regions. These circumstances drew the governments into attempts to control their own grain markets.
The food crises raised complex ethical and practical issues for the governments charged with their solution. The most significant of these was that the British Government could have attempted to ship wheat to Bengal but, having lost naval control of the Indian Ocean in 1942 and needing warships in the Atlantic and Mediterranean in 1943 chose to ignore the needs of the people of Bengal, focussing instead on winning the war.
In each of the regions governments allowed/encouraged the balkanisation of the grain supply – at times down to the sub-district level – which at times served to produce waste and corruption, and opened the way for black markets as various groups (inside and outside government ranks) manipulated the local supply.
People were affected in different ways by the changes brought about by the war: some benefitted if their role was important to the war-effort; others suffered. The effect of this was multiplied by the way each government ‘solved’ its financial problems by – in essence – printing money.
Because of the natural events of the period, there would have been food crises in these regions without World War II, but decisions made in the light of wartime exigencies and opportunities turned crises into famines, causing the loss of millions of lives.